Presented Below Is Pension Information Related to Roberts Corp The Amount of Pension Expense to Be Reported for 2012

question 54

Multiple Choice

Presented below is pension information related to Roberts Corp.for the year 2012:
$\begin{array}{l}\begin{array}{lll} \text { Service cost}\\ \text { Interest on projected benefit obligation}\\ \text { Amortization of prior service cost due }\\ \text { to increase in benefits Expected return on plan assets}\\\end{array}\begin{array}{lll}36,000\\12,00\\6,000\\8000\end{array}\end{array}$
The amount of pension expense to be reported for 2012 is:

• A) $46,000
• B) $48,000
• C) $54,000
• D) $40,000

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Definitions:

Fertilization

The process by which a sperm cell unites with an egg cell to form a zygote, initiating the development of a new organism.

Relaxin

A hormone produced by the placenta in the later months of pregnancy that increases flexibility in the ligaments and joints of the pelvic area. In men, relaxin is contained in semen, where it assists in sperm motility.

Uterus

A major female hormone-responsive reproductive sex organ of most mammals, including humans, where offspring are conceived and in which they gestate before birth.

Contractions

The process of muscles tightening and becoming shorter, usually involuntarily, which can occur during various bodily functions or activities.